Comiter Singer Partners Featured in Spring 2026 Florida Tax Section Bulletin

Comiter Singer Partners Mark R. Brown and Christopher C. Weeg were recently featured in the Spring 2026 edition of the Florida Bar Tax Section Bulletin for their article, “Estate Planning and Tax Updates: 2026 Trends and Heckerling Insights.”

The article highlights key developments discussed at the 2026 Heckerling Institute on Estate Planning, including the shift away from “‘use it or lose it sunset planning” and toward “step-up in basis planning.”

Mark R. Brown and Christopher C. Weeg also examine recent cases and IRS scrutiny involving portability elections, GRATs, irrevocable trust modifications, and intrafamily promissory notes, noting that “documentation, payment history, and economic substance matter.”

The article concludes that while permanent high exemptions have changed the planning landscape, “the IRS continues to test strategies with increasingly expansive theories.”

Mark R. Brown and Christopher C. Weeg serve as Co-Chairs of Comiter Singer’s Estate Planning Department and are among fewer than 30 attorneys in Florida who are Board Certified in both Tax Law and Wills, Trust, and Estates by The Florida Bar.

The publication reflects Comiter Singer’s continued collaboration with leading voices in the trusts and estates community and the firm’s commitment to staying at the forefront of sophisticated estate and tax planning strategies.

Read their full article in the Spring 2026 edition of the Florida Bar Tax Section Bulletin, and contact the dedicated attorneys at Comiter Singer for all your tax and estate planning needs.